9911796707
TMI Blog2013 (1) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... the contention of the counsel for the petitioner is sustainable, the fact that the authority has got the power to issue notice under Section 27(2) of TNVAT Act read with Section 9 of the CST Act is not disputed. As to how a particular transaction will be treated for the purpose of assessment or for extending certain benefits will be examined by the authority after considering the objections that may be placed before him. At the stage of issuance of notice, the court will only go into the issue as to whether there is lack of jurisdiction or the notice is inherently not maintainable in law. That situation does not arise in the present cases. In view of the above, it will be appropriate that the petitioner should submit a detailed objectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09.2012 on the file of the respondent and quash the same. 5. Writ Petition No.29727 of 2012 is filed praying to issue a Writ of Certiorari, calling for the records comprised in impugned notice in CST.870835/2009-10 dated 10.09.2012 on the file of the respondent and quash the same. 6. Writ Petition No.29728 of 2012 is filed praying to issue a Writ of Certiorari, calling for the records comprised in impugned notice in CST.870835/2010-11 dated 10.09.2012 on the file of the respondent and quash the same. 7. Mr.A.R.Jaya Prathap, learned Government Advocate(Tax) appears for the respondent. The petitioner as well as the respondent and the relief sought for in all the six writ petitions is one and the same. By consent all the six writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hus the dealers have clearly violated the provisions of the Act and the materials kept in the undisclosed place will be treated as sale and no Input tax credit as claimed in their annexure-II of the Form I filed will be allowed on these purchases. Value of goods kept in the undisclosed Godown/Branch place is not registered with the Department is to be assessed to tax by adding Gross Profit. The Deemed sale value (Purchase value + GP) and tax due at 12.5% are arrived at as given below: 10. Insofar as Central Sales Tax is concerned, in W.P.Nos.29726 to 29728 of 2012, consequent to the inspection by the Enforcement Wing Officials on 23.12.2010, the concession benefits availed by the petitioner against 'C' form declaration were denied on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ince they are merely supplying service to other Telecom Service Providers and not a Telecom Service Provider themselves, they are not eligible for concession provided under the Act. Further, the dealers have purchased all the goods in interstate without incorporating them in their CST Registration Certificate, which is gross violation of the provisions of Sec. 10(b) of the CST Act 1956 and warrants penalty under the Sec. 10-A of the CST Act. The dealers have purchased the following goods against C Forms during the year 2008-09. 11. The Department's contention is the same in all the six notices issued under CST and TNVAT Act. The petitioner was called upon to submit his objection, if any, in writing to all the six notices issued for the di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urpose of assessment or for extending certain benefits will be examined by the authority after considering the objections that may be placed before him. At the stage of issuance of notice, the court will only go into the issue as to whether there is lack of jurisdiction or the notice is inherently not maintainable in law. That situation does not arise in the present cases. 16. In view of the above, it will be appropriate that the petitioner should submit a detailed objection and the legal plea now taken before this court by way of objection. The authority shall consider the same on merits and pass appropriate orders and if the petitioner seeks personal hearing in the reply/objection that may be filed, the authority shall grant him such op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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